公会計の概念フレームワークの再検討--公的主体のフロー報告への示唆
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- Material Type
- 記事
- Author/Editor
- 川村 義則
- Author Heading
- Alternative Title
- Reconsidering conceptual framework for public-sector entities: implications for reporting of financial performance by public-sector entities
- Periodical title
- 会計検査研究 / 会計検査院事務総長官房調査課 編
- No. or year of volume/issue
- (41) 2010.3
- Issue
- 41
- Pages
- 13～34
- Publication date of volume/issue (W3CDTF)
- 2010-03